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Results: 1-10 of 98

Acquired employees were properly denied shutdown benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2012

Acquisitions and the offer of transition benefits for acquired employees under a seller’s plans can be tricky

Discounted stock options subject to Section 409A penalties

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation

Recent cases involving beneficiary designations

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 29 2010

Two recent cases are instructive when it comes to determining the validity of beneficiary designations

Second Circuit revisits application of Moench presumption

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

"What does the plan document say?," is a popular refrain heard from ERISA attorneys. That, it turns out, is the same question the Second Circuit

‘Full and fair’ ERISA review required for top-hat plan claim

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 28 2012

An executive who was denied severance and incentive award benefits after she resigned for “good reason” following a company merger may pursue her claim for benefits under a Massachusetts district court ruling that the plan administrator failed to provide a full and fair review of her claim, as required by the Employee Retirement Income Security Act of 1974 (ERISA

Court holds that plan may recoup overpayment of pension benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 28 2012

The district court for the District of Massachusetts held that a multiemployer pension plan may recoup the overpayment of benefits, notwithstanding the participant’s intervening bankruptcy

Court denies ERISA claims involving a plan sponsor’s imprudent investment decisions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 29 2013

A group of participants in the Bank of America (BOA) 401(k) and pension plans commenced a lawsuit alleging BOA engaged in prohibited transactions and

Rental property sufficient to find personal liability for multiemployer plan withdrawal

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

Messina Trucking was a contributing employer to the Central States, Southeast and Southwest Areas Pension Fund. In October 2007, Messina Trucking

Withdrawal liability exemption under asset sale more difficult in Second Circuit

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 31 2012

In 2007, HOP Energy, LLC sold the operating assets of its subsidiary, Madison Oil, to Approved Oil Company

409a provisions create uncertainty in plan document

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 4 2011

As our readers are probably very aware, Internal Revenue Code 409A requires that payments to "specified employees" which are triggered by a separation from service must be delayed for a period of six months from the date of separation

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